Search
List of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… recognizance and paid $25,000 toward restitution. Munson is charged with Grand Larceny in the Second Degree as a Crime … as well as the New York State Comptroller's Office. "It is through this collaborative investigation and effort that … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… it for themselves. Using public office for personal gain is a violation of the public trust and will not be … public must be held to high ethical standards, and that is why my office has partnered with Comptroller DiNapoli on … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… delete any balances owed by the taxpayer and pocketed the money. She is charged with stealing $3,548 from September of … paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over $450 of her bill. Miele’s employment with the Village was terminated in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsState Comptroller DiNapoli Statement on Governor's Resignation
… “The Governor has done the right thing. New York is facing many challenges as we battle the ongoing impact of … The Governor has done the right thing New York is facing many challenges as we battle the ongoing impact of …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationXII.6 Unique Payment Situations – XII. Expenditures
… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsTown of Berkshire – Board Oversight (2023M-122)
… were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual Financial Reports … were for appropriate Town purposes Determine whether the Town Board Board audited the Town Supervisors Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122State Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … nonresident alien employees. To ensure this requirement is met prior to the generation of 2024 Form W-2 Wage and Tax … a penalty per infraction for every information return that is filed with a missing/incorrect taxpayer identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than estimates released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget … State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not … two are sent for billing review. TBTA provided auditors with details of the unbilled toll transactions from rejected … license plates from their state's Department of Motor Vehicles. DiNapoli's audit also found that the three law …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether an individual may be appointed by the town board to the office of town comptroller if he or she is a business …
https://www.osc.ny.gov/legal-opinions/opinion-98-3IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal … efficiency effectiveness and equity in the exchange of funds between the Federal Government and states …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… through the Statewide Financial System. The following is a list of voucher fields OSC will change on behalf of an … Scheduled Payment Date For vouchers payable by check, this is the date that the check is printed, which is the same day the voucher is processed by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXI.15 Overview – XI. Procurement and Contract Management
… related to submission of procurement records to the Office of the State Comptroller (OSC) as a separate step in advance of submission of the contract(s). This process is currently limited to grant … related to submission of procurement records to the Office of the State Comptroller as a separate step in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipFarmland Protection Program
… in grant delays. For instance, we found: Round 18 – delayed an additional 233 days on average (longest delay, 352 … totaling over $20.6 million (6,596 acres) Round 19 – delayed an additional 181 days on average (longest delay, 308 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientState Agencies Bulletin No. 2193
… Purpose: The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain SEFA … The purpose of this bulletin is to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2306
… Purpose: The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2025 calendar year and explain SEFA … The purpose of this bulletin is to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignCompliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. … To determine whether the New York City Department of Education complies with the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirements